Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Income Statement
- Balance Sheet: Assets
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Reportable Segments
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Selected Financial Data since 2019
- Return on Equity (ROE) since 2019
- Aggregate Accruals
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Dell Technologies Inc., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2026-01-30), 10-K (reporting date: 2025-01-31), 10-K (reporting date: 2024-02-02), 10-K (reporting date: 2023-02-03), 10-K (reporting date: 2022-01-28), 10-K (reporting date: 2021-01-29).
The statement of comprehensive income reveals fluctuating performance over the six-year period. Net income demonstrates volatility, initially increasing significantly from 2021 to 2022, then declining in 2023 before recovering and continuing to grow through 2026. Comprehensive income mirrors this trend, exhibiting similar peaks and troughs, and ultimately reaching its highest point in 2026.
- Net Income Trend
- Net income increased substantially from US$3,505 million in 2021 to US$5,707 million in 2022, representing a significant growth period. A considerable decrease followed in 2023, with net income falling to US$2,422 million. Subsequent years show recovery, with net income reaching US$3,195 million in 2024, US$4,576 million in 2025, and peaking at US$5,936 million in 2026.
- Foreign Currency Translation Adjustments
- Foreign currency translation adjustments are highly variable. A positive adjustment of US$528 million was recorded in 2021, followed by negative adjustments in subsequent years, reaching a low of negative US$385 million in 2022. These adjustments continue to fluctuate, with a positive value of US$450 million appearing in 2026, indicating potential benefits from exchange rate movements in that year.
- Unrealized Gains (Losses)
- Changes in unrealized gains and losses also exhibit volatility. A loss of US$200 million was recorded in 2021, followed by a gain of US$374 million in 2022. These figures fluctuate, with a loss of US$432 million in 2026, suggesting potential impacts from changes in the fair value of investments or other assets.
- Reclassification Adjustments
- Reclassification adjustments for net gains and losses demonstrate considerable fluctuation. The adjustments were positive in 2021 and 2024, but negative in 2022, 2023, 2025, and 2026. The largest negative adjustment occurred in 2023 at negative US$705 million. These adjustments impact the timing of recognition of gains and losses in comprehensive income.
- Cash Flow Hedges
- Net changes in cash flow hedges are inconsistent. A negative change of US$100 million was observed in 2021, followed by a positive change of US$216 million in 2022. Fluctuations continue through the period, with a negative change of US$234 million in 2026. This suggests active hedging activities and their varying effectiveness.
- Pension and Postretirement Plans
- Actuarial gains and losses related to pension and other postretirement plans are relatively small in magnitude compared to other comprehensive income components, but still contribute to overall volatility. The net change in actuarial gains and losses fluctuates between gains and losses throughout the period, with a slight loss of US$4 million recorded in 2026.
- Other Comprehensive Income
- Other comprehensive income (loss), net of tax, is highly variable, ranging from a loss of US$571 million in 2023 to a gain of US$395 million in 2021. This component significantly influences the overall comprehensive income figure.
- Comprehensive Income Attributable to Dell Technologies Inc.
- Comprehensive income attributable to Dell Technologies Inc. follows the trend of net income and total comprehensive income, peaking at US$6,148 million in 2026. The impact of non-controlling interests is relatively small, with attributable comprehensive income closely mirroring the total comprehensive income figure.
Overall, the statement of comprehensive income indicates a business subject to external factors such as currency fluctuations and market changes, as evidenced by the volatility in several comprehensive income components. While net income demonstrates a positive trend over the period, the significant fluctuations in other comprehensive income items suggest that reported earnings are not always fully representative of the company’s overall financial performance.